The document provides instructions to build two functions - calculate_working_days and CALCULATE_CALENDAR_DAYS - inside an Oracle package. The calculate_working_days function calculates the number of working days between two dates by excluding weekends and holidays. The CALCULATE_CALENDAR_DAYS function calculates the number of calendar days between two dates by looking at calendar entries in a per_calendar_entries table. It then instructs to define these functions, populate tables and rows with data, define calendar events, and use the functions within the bg_absence_formula.